Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of governm

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax l

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in the presence of adjustment costs -- Gran